Page:United States Statutes at Large Volume 118.djvu/2614

 118 STAT. 2584 PUBLIC LAW 108–429—DEC. 3, 2004 ‘‘(c) MERCHANDISE NOT CONFORMING TO SAMPLE OR SPECIFICA TIONS.— ‘‘(1) CONDITIONS FOR DRAWBACK.—Upon the exportation or destruction under the supervision of the Customs Service of articles or merchandise— ‘‘(A) upon which the duties have been paid, ‘‘(B) which has been entered or withdrawn for consump tion, ‘‘(C) which is— ‘‘(i) not conforming to sample or specifications, shipped without the consent of the consignee, or deter mined to be defective as of the time of importation, or ‘‘(ii) ultimately sold at retail by the importer, or the person who received the merchandise from the importer under a certificate of delivery, and for any reason returned to and accepted by the importer, or the person who received the merchandise from the importer under a certificate of delivery, and ‘‘(D) which, within 3 years after the date of importation or withdrawal, as applicable, has been exported or destroyed under the supervision of the Customs Service, the full amount of the duties paid upon such merchandise, less 1 percent, shall be refunded as drawback. ‘‘(2) DESIGNATION OF IMPORT ENTRIES.—For purposes of paragraph (1)(C)(ii), drawback may be claimed by designating an entry of merchandise that was imported within 1 year before the date of exportation or destruction of the merchandise described in paragraph (1) (A) and (B) under the supervision of the Customs Service. The merchandise designated for draw back must be identified in the import documentation with the same eight digit classification number and specific product identifier (such as part number, SKU, or product code) as the returned merchandise. ‘‘(3) WHEN DRAWBACK CERTIFICATES NOT REQUIRED.—For purposes of this subsection, drawback certificates are not required if the drawback claimant and the importer are the same party, or if the drawback claimant is a drawback successor to the importer as defined in subsection (s)(3).’’. (b) TIME LIMITATION ON EXPORTATION OR DESTRUCTION.—Sec tion 313(i) of the Tariff Act of 1930 (19 U.S.C. 1313(i)), is amended— (1) by striking ‘‘No’’ and inserting ‘‘Unless otherwise pro vided for in this section, no’’; and (2) by inserting ‘‘, or destroyed under the supervision of the Customs Service,’’ after ‘‘exported’’. (c) USE OF DOMESTIC MERCHANDISE ACQUIRED IN EXCHANGE FOR IMPORTED MERCHANDISE OF SAME KIND AND QUALITY.—Section 313(k) of the Tariff Act of 1930 (19 U.S.C. 1313(k)), is amended— (1) by striking ‘‘(k)’’ and inserting ‘‘(k)(1)’’; and (2) by adding at the end the following new paragraph: ‘‘(2) For purposes of subsections (a) and (b), the use of any domestic merchandise acquired in exchange for a drawback product of the same kind and quality shall be treated as the use of such drawback product if no certificate of delivery or certificate of manu facture and delivery pertaining to such drawback product is issued, other than that which documents the product’s manufacture and delivery. As used in this paragraph, the term ‘drawback product’

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